Washington

Washington may be a good place to make millions, though it may not be the best place to die with them. It taxes neither income nor capital gains and does not levy a net corporate income tax. Washington does, however, maintain a high estate tax on multimillionaires. And getting around the state can be costly -- it has the highest gas tax in the country, at 37.5 cents per gallon. Its combined state and local sales tax rate of 8.8 percent is fourth-highest among the states.